《BSC平衡记分卡》PPT课件

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1、Dr.DilaAgrizzi-Introduction-ThemaintypesofinformationtoimplementaBSC.-Examplesofperformancemeasuresthatcouldbeusedindiversesectors:-Service,-Manufacturing,-Profit,and-Not-for-profitorganizations.-Summary-Questions-CaseStudies.Topic:StrategicManagementAccounting(SMA)andtheBalancedScore

2、card(KaplanandNorton,1996a,b)-Lecture’slayout-Dr.DilaAgrizziIntroductionAimLearningObjectivesRelevanceM3006STRATEGICMANAGEMENTACCOUNTING(SMA)–THEBALANCEDSCORECARDDr.DilaAgrizziTheBalancedScorecard(KaplanandNorton,1996a,b)•TraditionallyManagementAccountingfocusedmainlyonfinancialperf

3、ormancemeasures.•Greateremphasisstartedbeinggiventoincorporatingnon-financialmeasuresintotheformalreportingsystem.•Theresultwasaproliferationofperformancemeasures.BSC=Balancingfinancialandnon-financialperformancemeasurestoevaluatebothshortandlong-runperformanceinasinglereport.Dr.DilaA

4、grizziBSCBSCisaframeworkintendedtomakethestrategyofthebusinessmorecoherentbystronglylinkingittoparticulartargetsandinitiatives.BSCshouldbeusedtoclarify,communicateandmanagestrategy.Dr.DilaAgrizziBSCWell-constructedBSCWhichcustomershouldbetargeted?Howwilltheybeattractedandretainedatap

5、rofit?Whatinternalbusinessprocessesshouldbeimproved?Dr.DilaAgrizziTheBalancedscorecard(BSC)(KaplanandNorton,1996a,b)TheBSCconsistsoftwotypesofperformancemeasures:Laggingmeasures:Financialmeasures(lagindicators)=outcomes=consequencesarisingfrommanagementdecisionsmadeearlier.Leadingmeas

6、ures:Non-financialmeasures=aspectsthatdriveperformance(measuringchanges).Dr.DilaAgrizziBSCMaintypesofinformation(Anintegratedsetofperformancemeasures)BSC=FourPerspectives:Howdowelooktoshareholders?(Financial)Howdocustomersseeus?(Customer)Whatmustweexcelat?(Internalbusinessprocess)Canw

7、econtinuetoimproveandcreatevalue?(Learningandgrowth)???Dr.DilaAgrizziFOCUSONCURRENTPRACTICEBSCatBritishTelecom(1990)(1)(BTChairman,CitedinCreelman,2000,p.11)“Indeed,Iwouldmake‘culture’thefifthbalancedscorecardperspective.TheScorecard–oranyperformancemanagementmethodologyforthatmatter–

8、hasto